题目内容
（请给出正确答案）
A.withdrew
B.retreated
C.gained
D.got
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更多“8. The company failed after it…”相关的问题
Smith failed to ______ for the deficit in the company's hank balance.
A．check
B．account
C．quest
D．prepare
A．spontaneous
B．conspicuous
C．notorious
D．superfluous
Smith failed to______for the deficit in the company's bank balance.
A．check
B．account
C．quest
D．prepare
（Expressed in RMB thousands）
FINANCLAL STATEMENTS ITEMS
20×8
20×7
Sales
64000
48000
Cost of sales
54000
42000
Net profit
30
-20
December 31, 20×8
December 31, 20×7
Inventory
16000
12000
Current assets
60000
50000
Total assets
100000
90000
Current liabilities
20000
18000
Total liabilities
30000
25000
During the audit, John has the following findings:
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:
Dr. Cash in Bank RMB 5820000
Dr. Financial Expenses RMB 180000
Cr. Notes Receivable RMB 6000000
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:
Dr. Non-operating Expenses RMB 3000000
Cr. Provisions RMB 3000000
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:
Dr. Provisions RMB 3000000
Cr. Cash in Bank RMB 2500000
Cr. Non-operating Income RMB 500000
Required:
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:
(a)Inventory Turnover Rate in 20×8;
(b)Gross Profit Ratio in 20×8;
(c)After Tax Return on Total Assets in 20×8; and
(d)Current Ratio as at December 31, 20×8
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.
Which of the following is FALSE？
A．Leeson failed when staking the company's money on Japanese derivatives.
B．Leeson was extradited to Singapore.
C．Leeson was arrested on his way back to London.
D．Leeson accepted the six-and-half year sentence.
Which of the following is NOT correct？
A．Leeson failed when staking the company's money on Japanese derivatives.
B．Leeson was extradited to Singapore.
C．Leeson was arrested on his way back to London.
D．Leeson accepted the six-and-half-year sentence.
The researcher mentioned in the third paragraph was fired because ______.
A．she worked for the rival of the company
B．she failed to keep her research results secret
C．she was obliged to keep her discoveries secret
D．she was committed to a contract with a company
A.come up with
B.catch up with
C.put up with
D.feed up with
A.cut down
B.cut in
C.cut off
D.cut out
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